税收优惠政策与科技型中小企业风险投资发展研究

Preferential Tax Policies and the Venture Capital of Small Enterprises of Science and Technology Type

本文认为,减税政策对科技型中小企业风险投资发展有着直接的促进作用;我国现行科技税收优惠政策比较重视扶持科技型中小企业的发展,但没有把风险投资和科技型中小企业加以综合考虑,而且税收优惠政策大多具有临时性,没有形成全国范围内统一、完备、有针对性的减税体系,也不一定符合世贸组织的协议和原则。文章提出了实行风险投资发展和税收优惠政策的具体思路,即降低边际税率,完善激励机制,鼓励机构投资者进入风险资本市场,解决双重征税问题,降低风险投资企业和个人所得税,科学合理运用税收抵扣以及改变税收不公平问题等。

Although preferential tax policies can bring about advance to the venture capital of small enterprises of science and technology type,these policies do not give a comprehensive consideration to the venture capital and small enterprises of science and technology,and most of them are provisional ones.In order to promote the development of venture capital through preferential tax policies,government apparatus should lowing the marginal tax rate,perfecting the stimulation mechanism,encouraging institutional investors entering the market of venture capital,etc.